2friends: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
2friends
Largest movements
- Cash -€60,224
down €60,224 (-72.7%), from €82,884 to €22,660
mainly Other debts (-€74,862) and Receivables within one year (-€20,469)
- Receivables within one year +€20,469
up €20,469 (+70.9%), from €28,855 to €49,324
of which Trade receivables: +€15,890
- Tangible fixed assets +€7,132
new in 2025: €7,132
- Other debts -€74,862
down €74,862 (-54.6%), from €137,084 to €62,222
- Profit (loss) carried forward +€42,338
up €42,338 (+85.8%), from -€49,344 to -€7,006
- Taxes +€10,582
up €10,582 (+5666.4%), from €187 to €10,769
- Gross operating margin +€5,663
up €5,663 (+10.9%), from €52,055 to €57,718
- Depreciation +€3,174
new in 2025: €3,174
- Other operating charges +€723
up €723 (+139.9%), from €517 to €1,240
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,109 | €79,891 | -€32,218 | -28.7% |
| Fixed assets | 21/28 | - | €7,132 | +€7,132 | |
| Tangible fixed assets | 22/27 | - | €7,132 | +€7,132 | |
| Furniture and vehicles | 24 | - | €7,132 | +€7,132 | |
| Current assets | 29/58 | €112,109 | €72,759 | -€39,350 | -35.1% |
| Amounts receivable within one year | 40/41 | €28,855 | €49,324 | +€20,469 | +70.9% |
| Trade receivables | 40 | €28,851 | €44,741 | +€15,890 | +55.1% |
| Other amounts receivable | 41 | €4 | €4,582 | +€4,579 | +121126.2% |
| Cash at bank and in hand | 54/58 | €82,884 | €22,660 | -€60,224 | -72.7% |
| Deferred charges and accrued income | 490/1 | €370 | €776 | +€406 | +109.5% |
| Total equity and liabilities | 10/49 | €112,109 | €79,891 | -€32,218 | -28.7% |
| Equity | 10/15 | -€30,744 | €11,594 | +€42,338 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,344 | -€7,006 | +€42,338 | +85.8% |
| Amounts payable | 17/49 | €142,853 | €68,297 | -€74,556 | -52.2% |
| Amounts payable within one year | 42/48 | €142,853 | €68,297 | -€74,556 | -52.2% |
| Trade debts | 44 | €970 | €829 | -€141 | -14.6% |
| Suppliers | 440/4 | €970 | €829 | -€141 | -14.6% |
| Taxes, remuneration and social security | 45 | €4,799 | €5,247 | +€447 | +9.3% |
| Taxes | 450/3 | €4,799 | €5,247 | +€447 | +9.3% |
| Other amounts payable | 47/48 | €137,084 | €62,222 | -€74,862 | -54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,174 | +€3,174 | |
| Other operating charges | 640/8 | €517 | €1,240 | +€723 | +139.9% |
| Gross operating margin | 9900 | €52,055 | €57,718 | +€5,663 | +10.9% |
| Operating profit (loss) | 9901 | €51,538 | €53,304 | +€1,766 | +3.4% |
| Financial income | 75/76B | €151 | €0 | -€151 | -100.0% |
| Recurring financial income | 75 | €151 | €0 | -€151 | -100.0% |
| Financial charges | 65/66B | €457 | €197 | -€260 | -56.9% |
| Recurring financial charges | 65 | €457 | €197 | -€260 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €51,232 | €53,107 | +€1,875 | +3.7% |
| Income taxes | 67/77 | €187 | €10,769 | +€10,582 | +5666.4% |
| Profit (loss) for the period | 9904 | €51,045 | €42,338 | -€8,707 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,045 | €42,338 | -€8,707 | -17.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.